• Tax

    This area is for tax practitioners and includes latest information, as well as links to related Law Society advice and services.

  • Criminal Finances Act 2017

    Guidance for solicitors on the corporate offence of failure to prevent the criminal facilitation of tax evasion in the Criminal Finances Act 2017.

    8 September 2017
    Practice note

    LLP salaried member tax changes

    From 6 April 2014, new taxation rules will be in effect, according to which some LLP members who have been taxed as self-employed will now taxed be as if they are employees.

    20 March 2014
    Practice note

    Disclosure of tax avoidance schemes

    On 1 August 2004 statutory provisions came into effect requiring the disclosure of tax avoidance schemes (DOTAS) to HM Revenue & Customs (HMRC).

    11 May 2011
    Practice note

    VAT on disbursements

    You must charge your client VAT when billing if an item is not a disbursement for VAT purposes. This practice note aims to help you identify what is or is not a disbursement for VAT purposes.

    10 March 2011
    Practice note

    PAYE

    HMRC is moving towards requiring all employers to file their PAYE returns online. This practice note explains the requirements and benefits.

    6 April 2009
    Practice note
  • Recommended

    Criminal Finances Act 2017
    Criminal Finances Act 2017

    This guide explains how the Criminal Finances Act will affect your clients’ businesses.

    Criminal Finances Act 2017 > More
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